问题
单项选择题
Which of the following best describes taxes payable()
A. Total liability for current and future taxes.
B. Tax return liability resulting form current period taxable income.
C. Actual cash outflow for income taxes including payments for other years.
答案
参考答案：B
解析：
[分析]： 应付税金是由当前期间的应税收益所产生的流动负债，上述应税收益基于厂商的税率和根据相关税法应当纳税的收益部分。 [考点] 递延税金负债与递延税金资产